Using the following information, (1) establish control objectives and (2) identify corresponding key risks for each control objective, and (3) develop audit procedures.

Disaster Recovery Testing: The Infrastructure Support team plans to perform a disaster recovery exercise every two years to ensure their technology and business data can be recovered within the timeframe required by business. The disaster exercise also provides them the opportunity to test disaster recovery plans and train staff to respond to a significant disaster that could impact our business. This exercise utilizes a warm site data center disaster recovery strategy. The strategy involves the production environment being recovered at the warm site by restoring the production operating systems and the business data from back up storage media.